Typical shoe manufacturing involves the making of shoe uppers, preparing soles and heels and joining them together. The lasting operation, attaching the upper to the soles requires special skills, equipment and machinery. The present invention involves an inexpensive shoe structure and method of attaching a mid sole structure to the upper. Making this new and improved shoe requires no special equipment and no machinery. Semi-skilled and nonskilled labor may be used. The new and improved method allows the sole and heel to be removably attached to the plastic mid sole and upper. Thus, the present invention results in a shoe that is easier to assemble and allows the upper and mid sole to be reused on any type of shoe initially made on this type construction. The sole and heel are easily removed and replaced by use of a hand tool.